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M. A. (R) 82 (IB) IN I.T.A. NO. 201/IB AND M. A. (R) NO.50 (IB) OF 1999-2000 versus M. A. (R) 82 (IB) IN I.T.A. NO. 201/IB AND M. A. (R) NO.50 (IB) OF 1999-2000

Income Tax Ordinance 1979 Sections 156, 65, 62, 86, 88, 80C, 143B, 50 (4), 52 and 52A error correction, deduction of tax deduction on additional assessment instrument or failure to pay Individual liability failure. Statement by Section 143B of the Income Tax Ordinance 1979, amounting to Rs. 2300 000 - from the person - from whom no tax was deducted or a contractor filer was collected. This statement has been re-opened by the Assisting Officer. In addition to section 65 of the Income Tax Ordinance, 1979 and Section 88 of the Income Tax Ordinance, 1979, on the basis of the provisions of the Income Tax Ordinance 1979, section 50 of the Income Tax Ordinance (4 of the Income Tax Ordinance, 1979). Applicable where the tax was not deducted or deposited under section 50 (4) of the Income Tax Ordinance 1979 and it was found that the provisions of section 65 are also applicable. In relation to the reopening of the assessment under section 65 of the Income Tax Ordinance, 1979, CC removed the jurisdiction of the assessing officer, the First Appellate Authority and the appellate tribunal regarding the income under the assumed tax regime Stopped the object of, there was a mechanism. The tax system is considered and if tax deductions are considered under taxation, the provisions of Sections 52 and 86 of the Income Tax Ordinance 1979 can be recovered. The provisions contained in Section 52A of the Finance Act, 1999, which were in force as a function in nature, meet the requirements of section 65 general taxation where the total income was filed after filing / filing returns. Mighty famous supreme court advocate from Haripur lawyer